Singapore legislation
Section 32
of Planning Act
Section 32
Levy of development charge
(1)
There shall be paid to the competent authority a tax (referred to in this Act as a development charge) for written permission, including amendments to the written permission, granted under section 10(1) which permits development of land in an area —
not in accordance with the purposes for which the area has been zoned in the Master Plan;
in excess of the plot ratio specified in the Master Plan in relation to that area;
in excess of the equivalent plot ratio of that area; or
of such a nature involving any change in the use of the land or any building as may be prescribed,except that a development charge for amendments to a written permission shall not be payable with respect to any floor area for which the development charge has already been paid.
(2)
The development charge may, in the discretion of the competent authority, be levied on —
the owner of the land with respect to which written permission is granted; or
the person making the application for the grant of written permission.
(3)
Notwithstanding section 10(11) the competent authority shall not grant written permission until the development charge, if any, has been determined, under section 34(2), and has been paid or secured to his satisfaction.
(4)
The Master Plan for the purposes of this Part means the Master Plan submitted to and approved by the Governor in Council on 5th August 1958, including the written statement of the Master Plan, together with all alterations, additions and amendments made to that Plan and statement for which development charge where payable has been paid.
(5)
For the purposes of this section, the equivalent plot ratio of any area shall be the numerical value obtained by multiplying the maximum density specified in the Master Plan in relation to that area with a prescribed factor. [26